Legal Opinion
United States v. Harry J. Tyrrell
Court of Appeals for the Seventh Circuit
Decided March 18, 1964No. 14357PublishedCited by 18 opinions
1Opinion of the Court
HASTINGS, Chief Judge.
This is an appeal by the United States of America from a judgment entered by the district court in favor of taxpayer Harry J. Tyrrell. The trial court dismissed a complaint filed by the Government to reduce to judgment assessments of income tax, penalty and interest for the years 1939, 1940, and 1942 through 1947, inclusive totalling $115,281.32.
The district court found that the complaint was barred by the six-year statute of limitations set out in Section 276(c) of the Internal Revenue Code of 1939. 1
The assessment in suit for the year 1939 was made on July 23, 1953,…
2Cases cited2 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Ketler v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
3Cited by18 opinions
- Federal Savings and Loan Insurance Corporation v. Howard B. QuinnCourt of Appeals for the Seventh Circuit · 1969
- John M. King, and v. Ben T. Stevenson, AndCourt of Appeals for the Seventh Circuit · 1971
- In Re the Tax Appeal of Hawaiian Land Co.Hawaii Supreme Court · 1971
- United States v. One 1979 Rolls-Royce Corniche Convertible, and Paul Gibson, Claimant-AppellantCourt of Appeals for the Seventh Circuit · 1985
- Lektro-Vend Corporation, a Delaware Corporation v. The Vendo Company, a Missouri CorporationCourt of Appeals for the Seventh Circuit · 1976
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